SURESH RAJURAM PUROHIT,MUMBAI vs. INCOME TAX OFFICER WARD 20(3)(4), MUMBAI

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ITA 4281/MUM/2023Status: DisposedITAT Mumbai02 May 2024AY 2017-18Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), SHRI RAHUL CHAUDHARY, HON'BLE (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A)/NFAC. The CIT(A) was directed to decide the issue afresh after providing a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal before the CIT(A)/NFAC was dismissed ex-parte. The assessee's counsel argued that the notice was sent via email which was inaccessible, preventing attendance at the appellate proceedings.

What were the issues?

Whether the CIT(A)/NFAC order was passed ex-parte without affording a proper opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI RAHUL CHAUDHARY, HONBLEDr. D.B. Marg, Mumbai Central Shri Bhupendra Shah Shri Veerbhandra Mahajan

For Appellant: Shri Bhupendra Shah, Shri Veerbhandra Mahajan
Pronounced: 02.05.2024

O R D E R PER NARENDRA KUMAR BILLAIYA (AM)

1.

This appeal by the assessee is preferred against the order dated 09.11.2023 by National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] pertaining to A.Y.2017-18.

2.

The sum and substance of the grievance of the assessee is that the Ld. CIT(A) / NFAC dismissed the appeal of the assessee by an exparte order.

(A.Y: 2017-18) Suresh Rajuram Purohit 3. Before us the counsel pointed out that the Ld. CIT(A) / NFAC served the notice through e-mail which was not accessible at that point of time, therefore the assessee could not attend the Appellate Proceedings. The counsel prayed for set-aside of the Ld. CIT(A) order.

4.

We have given a thoughtful consideration to this submissions of the counsel. The counsel has assured that proper e-mail will be uploaded in the I.T. Portal and as and when notice is received the proceedings will be attended. On such assurance, in the interest of justice and fair play, we restore the appeal to the file of the Ld. CIT(A). Ld. CIT(A) is directed to decide the issue afresh, after affording a reasonable and adequate opportunity of being heard to the assessee by serving of proper notice of hearing.

5.

In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 02nd May, 2024.

Sd/- Sd/- (RAHUL CHAUDHARY) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 02.05.2024 Giridhar, Sr.PS

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